- 金融負債: 需要支付利息, 會造成財務負擔
- 償債能力良好的公司 - 利息保障倍數大於5倍和長期銀行借款占稅後淨利比小於2
- 如果負債比異常增加, 要找出背後的原因
- 避開負債比超過0.7, 流動比低於100的公司, 除了這些產業: 金融業、租賃業、電字零件通路業、先收後付(像超商等)、流動比高且應收帳款品質好、偽高負債公司
| 負債比 YoY | 金融負債 YoY | 營收淨額 YoY | 利息保障倍數 YoY | 長期銀行借款占稅後淨利比 YoY | 流動比 YoY | 速動比 YoY | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 0.45 | 17.2 | 12.22 | 36.38 | 15.27 | 2.76 | 14.80 | 33.94 | 1.94 | 11.83 | 144.00 | -8.0 | 57.94 | -13.77 |
| 2022 (9) | 0.39 | 10.89 | 8.96 | 19.79 | 14.86 | -3.26 | 11.05 | 41.67 | 1.74 | 2.97 | 156.53 | -30.15 | 67.19 | -48.87 |
| 2021 (8) | 0.35 | 18.46 | 7.48 | 40.87 | 15.36 | 19.91 | 7.80 | -3.23 | 1.69 | 0 | 224.11 | 42.45 | 131.41 | 30.52 |
| 2020 (7) | 0.30 | -1.07 | 5.31 | -3.98 | 12.81 | -5.11 | 8.06 | 57.42 | 0.00 | 0 | 157.33 | 4.73 | 100.68 | -5.06 |
| 2019 (6) | 0.30 | -9.13 | 5.53 | -31.05 | 13.5 | -14.29 | 5.12 | -40.05 | 0.00 | 0 | 150.23 | -0.65 | 106.05 | -3.35 |
| 2018 (5) | 0.33 | -10.25 | 8.02 | -21.3 | 15.75 | -39.4 | 8.54 | 153.41 | 0.20 | -90.61 | 151.21 | 50.73 | 109.73 | 61.75 |
| 2017 (4) | 0.37 | -15.61 | 10.19 | -21.62 | 25.99 | -24.32 | 3.37 | -84.52 | 2.09 | 788.75 | 100.32 | -21.77 | 67.84 | -22.03 |
| 2016 (3) | 0.43 | -24.52 | 13.0 | -32.33 | 34.34 | -31.97 | 21.77 | 0 | 0.23 | 0 | 128.24 | 27.84 | 87.01 | 32.86 |
| 2015 (2) | 0.57 | 17.77 | 19.21 | 53.68 | 50.48 | -11.08 | -11.00 | 0 | 0.00 | 0 | 100.31 | -22.68 | 65.49 | -27.05 |
| 2014 (1) | 0.49 | -0.47 | 12.5 | -35.37 | 56.77 | 13.18 | -14.66 | 0 | 0.00 | 0 | 129.74 | -9.03 | 89.77 | 0.08 |
| 負債比 QoQ YoY | 金融負債 QoQ YoY | 利息保障倍數 QoQ YoY | 長期銀行借款占稅後淨利比 QoQ YoY | 流動比 QoQ YoY | 速動比 QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 0.45 | 4.43 | 17.2 | 12.22 | 5.89 | 36.38 | 13.36 | -26.75 | 36.75 | 12.47 | 425.72 | 16.91 | 144.00 | 2.1 | -8.0 | 57.94 | -4.48 | -13.77 |
| 23Q3 (19) | 0.44 | 0.69 | 16.45 | 11.54 | 9.49 | 33.56 | 18.24 | 53.15 | 68.58 | 2.37 | 2627.91 | -89.82 | 141.04 | 4.69 | -42.95 | 60.66 | 0.93 | -50.56 |
| 23Q2 (18) | 0.43 | 5.67 | 12.17 | 10.54 | -2.95 | 37.78 | 11.91 | -24.24 | -22.51 | 0.09 | -98.59 | -99.46 | 134.72 | -11.77 | -36.39 | 60.10 | -16.9 | -44.02 |
| 23Q1 (17) | 0.41 | 5.47 | 13.99 | 10.86 | 21.21 | 42.33 | 15.72 | 60.9 | 103.36 | 6.15 | -42.31 | -71.83 | 152.69 | -2.45 | -31.15 | 72.32 | 7.64 | -41.46 |
| 22Q4 (16) | 0.39 | 3.77 | 10.89 | 8.96 | 3.7 | 19.79 | 9.77 | -9.7 | -18.72 | 10.67 | -54.21 | 3.7 | 156.53 | -36.68 | -30.15 | 67.19 | -45.24 | -48.87 |
| 22Q3 (15) | 0.37 | -3.01 | 10.46 | 8.64 | 12.94 | 61.5 | 10.82 | -29.6 | -19.79 | 23.30 | 43.86 | 126.49 | 247.21 | 16.72 | 31.7 | 122.70 | 14.29 | 29.36 |
| 22Q2 (14) | 0.39 | 7.38 | 13.62 | 7.65 | 0.26 | 62.42 | 15.37 | 98.84 | 423.58 | 16.19 | -25.86 | 1620.56 | 211.80 | -4.5 | 17.43 | 107.36 | -13.1 | -1.44 |
| 22Q1 (13) | 0.36 | 2.6 | 27.81 | 7.63 | 2.01 | 63.73 | 7.73 | -35.69 | -20.06 | 21.84 | 112.35 | 0 | 221.78 | -1.04 | 37.34 | 123.55 | -5.98 | 17.4 |
| 21Q4 (12) | 0.35 | 3.37 | 18.46 | 7.48 | 39.81 | 40.87 | 12.02 | -10.9 | 234.0 | 10.29 | 0.0 | 0 | 224.11 | 19.4 | 42.45 | 131.41 | 38.55 | 30.52 |
| 21Q3 (11) | 0.34 | -0.24 | 13.03 | 5.35 | 13.59 | -3.78 | 13.49 | 384.0 | -42.5 | 10.29 | 992.86 | 0 | 187.70 | 4.06 | 23.32 | 94.85 | -12.93 | -13.9 |
| 21Q2 (10) | 0.34 | 20.8 | 7.44 | 4.71 | 1.07 | -7.47 | -4.75 | -149.12 | -142.87 | 0.94 | 0 | 0 | 180.37 | 11.7 | 26.61 | 108.93 | 3.51 | 13.41 |
| 21Q1 (9) | 0.28 | -4.91 | -4.23 | 4.66 | -12.24 | -10.56 | 9.67 | 207.8 | 105.31 | 0.00 | 0 | 0 | 161.48 | 2.64 | 6.45 | 105.24 | 4.53 | -1.65 |
| 20Q4 (8) | 0.30 | -1.37 | -1.07 | 5.31 | -4.5 | -3.98 | -8.97 | -138.24 | -193.14 | 0.00 | 0 | 0 | 157.33 | 3.36 | 4.73 | 100.68 | -8.61 | -5.06 |
| 20Q3 (7) | 0.30 | -5.16 | -2.63 | 5.56 | 9.23 | -6.24 | 23.46 | 111.73 | 151.99 | 0.00 | 0 | 0 | 152.21 | 6.84 | 1.72 | 110.16 | 14.69 | 2.93 |
| 20Q2 (6) | 0.32 | 7.67 | -3.81 | 5.09 | -2.3 | -14.17 | 11.08 | 135.24 | 13.52 | 0.00 | 0 | -100.0 | 142.46 | -6.08 | 7.31 | 96.05 | -10.24 | 9.37 |
| 20Q1 (5) | 0.29 | -1.78 | -2.46 | 5.21 | -5.79 | -15.97 | 4.71 | 253.92 | 12.68 | 0.00 | 0 | -100.0 | 151.69 | 0.97 | -5.12 | 107.01 | 0.91 | -4.1 |
| 19Q4 (4) | 0.30 | -2.93 | 0.0 | 5.53 | -6.75 | 0.0 | -3.06 | -132.87 | 0.0 | 0.00 | 0 | 0.0 | 150.23 | 0.4 | 0.0 | 106.05 | -0.91 | 0.0 |
| 19Q3 (3) | 0.31 | -6.31 | 0.0 | 5.93 | 0.0 | 0.0 | 9.31 | -4.61 | 0.0 | 0.00 | -100.0 | 0.0 | 149.63 | 12.71 | 0.0 | 107.02 | 21.86 | 0.0 |
| 19Q2 (2) | 0.33 | 9.18 | 0.0 | 5.93 | -4.35 | 0.0 | 9.76 | 133.49 | 0.0 | 0.60 | -74.0 | 0.0 | 132.76 | -16.96 | 0.0 | 87.82 | -21.3 | 0.0 |
| 19Q1 (1) | 0.30 | 0.0 | 0.0 | 6.2 | 0.0 | 0.0 | 4.18 | 0.0 | 0.0 | 2.31 | 0.0 | 0.0 | 159.87 | 0.0 | 0.0 | 111.59 | 0.0 | 0.0 |
